The tariff classification of four textile Costumes from China

NY 805111 January 6, 1995 CLA-2-95:S:N:N8:225 805111 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, N.Y. 11514 RE: The tariff classification of four textile Costumes from China Dear Mr. August: In your letter dated December 12, 1994 you requested a tariff classification ruling. All of the costumes contain a basic textile "dress" with the necessary accessories to complete the outfit. Item 9904z - Witch: black pointed hat, black dress Item 9941 - Dominatrix: black and purple head covering, black dress Item 9942 - Spider Lady: over the shoulder collar and cape, sequin and lace head piece, 2 nylon black fingerless "gloves" with an unfinished hole at a pointed edge for the middle finger to go through, black dress Item 9944 - Vampiress: black dress with deep front and back v- shaped insert of mesh fabric at the neck Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a female dressed in the costume. The name of the style will be prominently displayed. There is a metal grommet at the top of the bag to allow it to be displayed on a rack.  Although the dresses in these sets are made of textile, they are of a flimsy nature and construction. The material is thin polyester jersey. Generally the bottom of the dresses have no hems. The dresses are not lined and have no darts or facings. The stitching is wide single stitch. The applicable subheading for these four Costumes will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles,....:Other: Other: Other. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport